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Under "Miscellaneous Income" I see "Other income not already reported on a form W-2 or form 1099" as one option, and a second option of "Other reportable income."  The pop up box explaining each option sounds like the first would be most appropriate for a payroll check, however, I don't know if the business ever reported it on a W2 (I assume they did since they are a large nation wide business) and I just never received it due to moving. This was a very small check ($47) for an orientation for a job a few years ago I never returned to, so I never received a check or W2 and thought I just wasn't going to be paid for the orientation after all.  However, I found it on California's unclaimed property website and received it in 2022. Entering it only changes my Federal refund by -$6 and state by even less, so I don't really care if taxes were already withheld and pay I $6 again, I just want to enter it in the right way and move on, although for such a small amount I doubt the tax authorities really care.